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TMI Blog2019 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... s no material available on record to establish the allegation of suppression of facts, mis-declaration etc. with an intent to evade payment of service tax - it is a fit case for waiver of penalty - penalty set aside - appeal allowed - decided in favor of appellant. - S.T. Appeal No.78641/18 - FO/A/77158/2018 - Dated:- 26-12-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Nanda Kishore Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax under reverse charge mechanism, Service Tax Rules, 1994. Subsequently, the assessee paid the service tax along with interest. Thereafter, a show-cause notice dated 05.10.2012 was issued on the following grounds : (i) An amount of ₹ 1,72,331/- as service tax (including cess) should not be demanded and recovered from the said assessee in terms of Proviso to Section 73 (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to ₹ 1,72,331/- and also interest of ₹ 67,253/-. Since both the amounts were already paid by the assessee even before the issuance of show-cause notice, the same were appropriated. However, he imposed penalties under various Sections of the Finance Act, 1994. The assesses were in appeal before the lower appellate authority and contested the imposition of penalties. The lower appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est amounting to ₹ 67,253/- and intimated to the jurisdictional authorities. 8. I find that there is no material available on record to establish the allegation of suppression of facts, mis-declaration etc. with an intent to evade payment of service tax. On the other hand, the appellant assessee immediately paid the entire amount of service tax and intimated the same to the Range Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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